The Tritton Kama's are the best headset for PS4 under $100. The main reasons:
Sound – Great sound, Punchy Base. No complaints Style – Shiny plastic, blue accents. Look good Build Quality – Feel really solid. Soft headband and earcups with a faux leather, Perfect bendable microphone.
Earcups are small, will sit on your ears. However produce great sound and microphone quality. Easy setup. Highly recommend for anyone looking for a quality headset under $100. You would only see real improvements from PlayStation Gold 7.1 tier headsets and upwards.